https://www.taxtmi.com/caselaws?id=210192 The Tribunal directed the CIT(A) to re-examine the deduction claim under section 80P(2)(a)(vi) of the Income-tax Act, emphasizing the need for definite findings of fact. Regarding the addition of Rs. 927.05 lakhs as unexplained credit under section 68, the Tribunal found the assessee had not discharged the burden of proof, restoring the issue to the AO for re-adjudication. The appeal by the Revenue was allowed for statistical purposes, with both issues requiring further examination and adherence to legal principles. en-us Tue, 28 Jun 2011 00:00:00 +0530 Fri, 27 Apr 2012 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210192 The Tribunal directed the CIT(A) to re-examine the deduction claim under section 80P(2)(a)(vi) of the Income-tax Act, emphasizing the need for definite findings of fact. Regarding the addition of Rs. 927.05 lakhs as unexplained credit under section 68, the Tribunal found the assessee had not discharged the burden of proof, restoring the issue to the AO for re-adjudication. The appeal by the Revenue was allowed for statistical purposes, with both issues requiring further examination and adherence to legal principles. Case-Laws Income Tax Tue, 28 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210192